[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

Perform and document a risk assessment over the Revenue Accounting & Reporting (RAR) tool to identify risks related to the completeness and accuracy of data being pulled as inputs and the validity of the tool's calculations.

Design and implement control activities to mitigate the risks identified and to ensure all inputs are accurate and the resulting calculations are correct, in accordance with Accounting Standards Codification No. 2014-09, Revenue from Contracts with Customers (Topic 606).

[Description omitted; CSOSA has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; CSOSA has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; CSOSA has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; CSOSA has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; CSOSA has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; CSOSA has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

Completely implement monitoring activities over the effectiveness of existing controls to ensure expenses, including accruals, are recorded accurately. Such activities should include, at a minimum:
a. Coordinating with the participating agencies to monitor the design and effectiveness of accrual controls.
b. Responding to the results of such monitoring with appropriate revisions to process-level activities and controls as necessary.

Enhance existing risk assessment processes to identify and respond to potential areas of increased risk in key process areas, including consideration of materiality and aggregation risk across the participating agencies and types of business events.

Enhance existing financial statement preparation controls to identify and correct presentation errors in the financial statements and related note disclosures.

Update and reissue its Asset Forfeiture Financial Management and Administrative Guide to more clearly define the investigative action that should be used as the seizure date for purposes of actual or constructive custody and valuation of seized property. Specifically, this should include consideration of digital assets that are direct transferred. Additionally, establish the accounting requirements for AFP participants to adhere to timely and accurate data input to the AFP's asset tracking system, including the definition of the date of seizure of assets and the timeline to obtain a professional appraisal, to enforce accountability.

Develop new and/or enhance existing process controls for participating agencies and monitoring controls within the Asset Forfeiture Management Staff to ensure participating agencies accurately and timely record seizure transactions in the AFP asset system-with a supported appraisal-to enforce accountability for internal control responsibilities of responsible parties.

Establish a materiality amount for non-financial measures in the financial statements and perform existing controls over valued property or design new controls specific to the presentation of firearm counts.

Assess reconciliation, review, and other monitoring controls; implement more consistent processes across components and improve data for analysis and reporting, to enhance the design of period end financial reporting controls, including the identification and investigation of events and transactions impacting all financial statements.

We recommend that OJP work with the Louisiana Commission on Law Enforcement to ensure its FYs 2020, 2021, and 2022 Crime Victim State Certification Forms accurately reflect all activity and payments and take necessary steps to recover the excess awarded funds as appropriate.

Require the Maryland GOCPP to develop and implement adequate controls to ensure required grant-related records are retained in accordance with DOJ and state guidelines.

Require the Maryland GOCPP to strengthen its annual state certification reporting practices to improve reporting accuracy.

Require the Maryland GOCPP to develop and implement controls to ensure adequate oversight and improve the accuracy of performance reporting.